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36. (6 points) Truck Manufacturing makes part WB23 that is used in several of its truck models. 10,000 units are produced each year with the following production costs: Truck Manufacturing can purchase all 10,000 units of part WB23 from an outside supplier for $10.50 per unit. If WB23 is outsourced, 40% of the fixed costs can be eliminated. a. Should Truck Manufacturing make or buy WB23? Calculate the difference between the two alternatives and clearly indicate if part WB23 should be insourced or outsourced. b. What is an important non-financial consideration management must make when deciding whether to make parts or buy them externally